U.S. Tax Cases, Volume 81, Issue 1Commerce Clearing House, 1981 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
Contents
VOLUME 811 | 1 |
Citation CrossReference Table at page | 17 |
Income Tax Court Decisions at 9101 | 86-385 |
Copyright | |
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5th Cir action agent agreement Amendment amount applied assessment assets attorney-client privilege Back references Bank bankruptcy basis Bob Jones University carryback CCH Dec cert Circuit Judge claim Code Sec Commissioner Congress corporation costs Court of Appeals Crandon December 31 decision deduction defendant defendant's deficiency denied determination employees enforcement entitled evidence expenses fact federal tax Fifth Amendment filed funds government's gross income Gulf Atlantic hospital incurred interest Internal Revenue Code Internal Revenue Service issue jurisdiction jury levy loan loss ment motion for summary notice operating organization paid parties payment percent person petitioner plaintiff premium provides purchase purpose pursuant question reasonable records refund regulations reserve rule shareholders statute summary judgment summons Supp supra Tax Court tax liability tax lien taxable taxpayer tion transaction trial U. S. Court United States Attorney USTC work-product doctrine